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2006年2月15日财政部发布的新企业会计准则体系反映了全面收益观在我国会计准则体系中的应用,重新定位了财务报告目标、转变了收益计量的观念、引入了利得和损失的概念、引入了公允价值计量属性、增加了所有者权益变动表。
February 15, 2006 The new Accounting Standard for Business Enterprises issued by the Ministry of Finance reflects the application of the concept of total earnings in our country’s accounting standards system. It has reoriented the goals of financial reporting, changed the concept of revenue measurement, introduced the concept of profit and loss , Introduced the fair value measurement attribute, added the owner’s equity change table.